Apple Inc., headquartered in Cupertino, California, designs, manufactures, and markets mobile communication and media devices, personal computers, and portable digital music players, and sells a variety of related software and services. The following is Apple$$s $($simplified$)$ statement of financial position from a recent year $($fiscal year ended on the last Saturday of September$).$

APPLE INC.

STATEMENT OF FINANCIAL POSITION

At September $25,2021$

$($in millions of U$.$S$.$ dollars$)$

ASSETS

Current assets:

Cash and cash equivalents $ $34,940$

Short$-$term investments $27,699$

Accounts receivable $26,278$

Inventories $6,580$

Other current assets $39,339$

Total current assets $134,836$

Non$-$current assets

Long$-$term investments $127,877$

Property, plant, and equipment $39,440$

Other non$-$current assets $48,849$

Total non$-$current assets $216,166$

Total assets $ $351,002$

LIABILITIES AND SHAREHOLDERS$$ EQUITY

Current Liabilities:

Accounts payable $ $54,763$

Short$-$term notes payable $6,000$

Deferred revenue $7,612$

Other current liabilities $57,106$

Total current liabilities $125,481$

Non$-$current liabilities

Long$-$term debt $109,106$

Other non$-$current liabilities $53,325$

Total non$-$current liabilities $162,431$

Shareholders$$ equity:

Contributed capital $57,365$

Retained earnings $5,725$

Total shareholders$$ equity $63,090$

Total liabilities and shareholders$$ equity $ $351,002$

Source: Apple Inc., Annual Report $2021.$

Assume that the following transactions $($in millions$)$ occurred during the next fiscal year $($ended on September $24,2022)$:

A$)$ Borrowed $$20,393$ from banks due in two years.

B$)$ Purchased additional investments for $$94,550$ cash; one$-$fifth were long$-$term and the rest were short$-$term.

C$)$ Purchased property, plant, and equipment; paid $$5,675$ in cash and signed a short$-$term note for $$5,410.$

D$)$ Issued additional shares for $$1,105$ in cash.

E$)$ Sold short$-$term investments costing $$47,460$ for $$47,460$ cash.

F$)$ Declared $$4,431$ in dividends to be paid at the beginning of the next fiscal year.

Please Post each transaction To the appropriate T$-$accounts. $($Enter your answers in millions.$)$ relating to a$,$b$,$c$,$d$,$e$,$f

Please